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Latest amendments in GST enacted on 07.03.2019

    

Recommendations of the 33rd GST Council meeting held on 24.02.2019

    

GSTR-3B due date for January 2019 has been extended upto 22.02.2019

    

New GST Input-Output Set off Rules w.e.f. 01.02.2019

    

Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)

    

Delhi High Court stays demand in the case of Hindustan Unilever (HUL) for Profiteering imposed by NAA

    

Major decisions taken in 32nd GST Council Meeting

    

Bank account details are not required for GST Registration now

    

Standard Operating Procedure on TDS updated as on 27.12.2018 issued by CBIC

    

Guidelines and procedure of applications for financial assistance under the Central Scheme named Seva Bhoj Yojna for reimbursement of central tax and Central Government share of integrated tax paid on the purchase of raw food items.

    

31st GST Council Meeting held on 22 December 2018 - Rate changes and clarification in Goods

    

31st GST Council Meeting held on 22 December 2018 - GST rate on services

    

31st GST Council Meeting held on 22 December 2018 - Certain important issues referred by GST Council to various Committees / GoM

    

31st GST Council Meeting held on 22 December 2018 - In-Principle approval given for Law Amendments

    

31st GST Council Meeting held on 22 December 2018 - Formation of Group of Minister as Recommended by the GST Council

    

31st GST Council Meeting held on 22 December 2018 - Recommendations in Return Filing and Procedural Changes

    

31st GST Council Meeting held on 22 December 2018 - Recommendations in GST Rate Changes

    

Directorate General of GST Intelligence arrested the promoters of two Mumbai-based textile firms

    

Prime Minister promises relief in GST on many products from 28% to 18%

    

Development of new return filing system and sharing of data by GSTN with tax authorities

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Cases when e-way bill is not required 

Rule 138 of CGST Rules
Generation of e-way bill

E-way bill is required for every movement of goods (whether inter-state or intra-state) where value of goods exceeds Rs. 50,000.

However below are some exceptions / exemptions where e-way is not required even if the value of goods exceeds Rs.50,000.

 

Exceptions to e-way bill - Rule 138(14) of CGSR Rules

(a) where the goods being transported are specified in annexure. View Annexure

(b) where the goods are being transported by a non-motorised conveyance (also known as human powered transportation e.g. cycle, rickshaw, hand carts, horse carts, skates, carrying goods in hands or on shoulders etc.)

(c) where the goods are being transported

from the customs port, airport, air cargo complex and land customs station

to an inland container depot or a container freight station

for clearance by Customs;

(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;

(e) where the goods (except de-oiled cake) are specified in the Notification No. 2/2017- Central tax (Rate) dated 28th June, 2017 as amended from time to time. View Notification No. 2/2017 and all further amendments to the same

(f) where the goods being transported are -

- alcoholic liquor for human consumption,

- petroleum crude,

- high speed diesel,

- motor spirit (commonly known as petrol),

- natural gas or

- aviation turbine fuel

(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act.  View Schedule III of CGST Act

(h) where the goods are being transported—

(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

(ii) under customs supervision or under customs seal.

(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;

(j) where the goods being transported are exempt from tax under - 

- notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 as amended from time to time View Notification No. 7/2017 and all further amendments to the same

- notification No. 26/2017- Central Tax (Rate), dated the 21st September, 2017 as amended from time to time View Notification No. 26/2017 and all further amendments to the same

(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee.

(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail.

(m) where empty cargo containers are being transported.

(n) where the goods are being transported upto a distance of twenty kilometers for weighment

- from the place of the business of the consignor to a weighbridge or

- from the weighbridge back to the place of the business of the said consignor

subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.

 

 



ID: 392 | Date 02-06-2018 | Posted By:

CA Mohit Jain


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